Departmental taxpayers say that section 3 tax deposits / credit entries and withdrawal / debit entries in bank accounts are considered to be respectively purchased and sold. Taken as Bank accounts and secured deposits / credit entries and all withdrawals / debit entries in bank accounts only related to the purchase and sale of these accounts, which are not realistic and accurate positions in the banks and many of their deposits and withdrawals. There were. With regard to other non-taxable transactions, the accuracy is `` The department is not only assuming without any relevant evidence, that all receipts in the bank accounts are due to supply and all withdrawals related to the purchase, by doing so. Also tries to shift the load. The taxpayer does not have any supply in sales tax AC to prove it for every transaction in all his bank accounts. In the 1990s, bank accounts could be levied under a clause of the law, which was clear and unambiguous, in preparation for the sale of the money and in the case of purchase from the bank account. The showcase notice was clearly based on either a misunderstanding of the facts or a misconstruction of the law or forced construction and the appellate tribunal allowed the bank to appeal the taxpayer's instructions. The taxpayer's guarantee was also to be issued and returned to the taxpayer / appellant.
